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Department of Local Government Finance

DLGF > Legislation & Policy Information > Agency/Property Tax Rules > ADDITIONAL BILLS OF INTEREST ADDITIONAL BILLS OF INTEREST

SB 78 – Probate and trust matters

Author & Sponsors – Zakas, Broden, VanHaaften, Foley

  • Amended IC 6-1.1-12-17.9 & IC 6-1.1-20.9-2: Specifies that a qualified personal residence trust is entitled to certain property tax deductions and the homestead credit during the period in which the grantor of the trust is entitled to occupy the residence rent free under the terms of the trust and is otherwise eligible for the deduction or credit. [EFFECTIVE Upon Passage]
  • Amended IC 6-1.1-20.9-2: The bill also permits more than one dwelling on property held by a trust to receive a homestead credit if each dwelling is used by the grantor of the trust or a beneficiary of the trust. [EFFECTIVE Upon Passage]

SB 208 – Tax payments (by installment)

Author & Sponsors – Tallian, Kenley, E. Harris, Candelaria Reardon

  • Added IC 6-1.1-22-9.7: Allows a county after June 30, 2009, the option to authorize taxpayers to pay property taxes by automatic deduction from a checking account. Provides that after June 30, 2009, a county council may authorize payment of property taxes by a monthly installment plan (in addition to the option of authorizing payments by automatic deductions from a checking account). Specifies that in the case of a taxpayer that pays property taxes by automatic deductions, the payment is deducted from the taxpayer's checking account on a date chosen by the taxpayer. Specifies that if a taxpayer makes automatic monthly deductions or monthly installments of property taxes in the amount determined by the county treasurer, the taxpayer's property tax payments shall not be considered delinquent and the taxpayer is not subject to penalties. [EFFECTIVE JULY 1, 2008]

SB 312 – Reorganization of county executive and legislative authority

Author & Sponsors – Boots, Broden, Moses, T. Brown

  • Added IC 36-2-2.4: Permits a county to reorganize its executive and legislative structure and powers so that all executive authority is exercised by a single elected county executive and all legislative and fiscal powers is exercised by the county council (as constituted under current law). [EFFECTIVE Upon Passage]
  • Added IC 36-2-2.5: Requires (1) the county executive to adopt an ordinance to reorganize the county executive and legislative powers; and (2) the reorganization to be approved by the voters of the county. [EFFECTIVE JULY 1, 2008]
  • Added IC 36-2-2.4: Provides that such an ordinance may be adopted only in an even numbered year. [EFFECTIVE Upon Passage]
  • Added IC 36-2-2.5: Provides that if the county's voters vote in favor of the public question, the first single member county executive would be elected at the second general election that is held after the general election at which the voters approve the reorganization. [EFFECTIVE JULY 1, 2008]
  • Added IC 3-2-2.5: Provides for transition from a three member county executive to the single member county executive. [EFFECTIVE JULY 1, 2008]
  • Added IC 36-2-3.7: Provides that if a county adopts a single county executive form of government, the county council rather than the county executive is responsible for redistricting the county council. (In Lake County, the county redistricting commission would continue to redistrict county council districts.) [EFFECTIVE JULY 1, 2008]
  • Added IC 36-2-3-4.6: Provides that the only reason that county council districts may be changed after the first redistricting after a decennial census is to conform the districts to statutory requirements.
  • Amended IC 6-1.1-17-3: Eliminates the requirements for: (1) a political subdivision to hold a public hearing annually on its estimated budget and tax levies; and (2) the county auditor to annually mail a property tax information statement to taxpayers. [EFFECTIVE Upon Passage]

HEA 1145 – Tax delinquent properties

Author & Sponsors – Pelath, Dermody, Boots, Arnold

  • Added IC 36-1-11-5.9: Provides 1.) That a county may transfer real property for which the county holds a tax deed (issued under IC 6-1.1-25) to an abutting landowner for no consideration or nominal consideration. 2.) A political subdivision that acquires real property from a county at a time when the county holds a tax deed (issued under IC 6-1.1-25) for the real property may also transfer the real property to an abutting landowner for no consideration or nominal consideration. 3.) Provides for notice of at least 14 days to all abutting landowners before a county or other political subdivision initiates negotiations for sale or transfer of the real property. [EFFECTIVE JULY 1, 2008]

(Current law requires the disposal agent to retain an appraiser or hire an auctioneer and/or sales broker to complete a sale – this would no longer be required)

HB 1164 – Property tax deduction for model residences

Author Sponsors – Herrell, Buck, Kenley, Lewis

  • Added IC 6-1.1-12.6: Subject to certain restrictions, allows a 50% property tax deduction for property taxes first due and payable in 2010 for a model residence for not more than: (1) an assessment date for which the residence is partially assessed; and (2) the first three years for which the residence is fully assessed and Specifies procedures for obtaining a deduction. Provides that not more than three model residences in Indiana owned by the same owner or an affiliated group of owners may qualify for the deduction for an assessment date. Sec. 9. The department of local government finance shall adopt rules under IC 4-22-2 to implement this chapter. [EFFECTIVE JANUARY 1, 2009]

HEA 1244 – Local government finance

Author Sponsors – Candelaria Reardon, GiaQuinta, Lawson

  • Added IC 20-42-2-4.5: Allows the transfer of congressional township school funds held by various counties to the Treasurer of State. [EFFECTIVE JULY 1, 2008]
  • Amended IC 36-9-23-33: Provides that the certification fee charged for parcels of real property on which municipal sewage fees are delinquent is due when the next installment of real property taxes is billed. [EFFECTIVE JULY 1, 2008]

(Current law provides that the certification fee is due when the next May installment of real property tax is billed.)